641.201
MWSTVOTVAOIVA
CH
CH
Art. 28 Mehrwertsteuerverordnung (MWSTV) - Grenzüberschreitende Entsendung von Mitarbeitenden im Konzern
MWSTV; 2. Titel: Inlandsteuer; 2. Kapitel: Steuerobjekt
Art. 28 MWSTV · Grenzüberschreitende Entsendung von Mitarbeitenden im Konzern
Kein Leistungsverhältnis bei grenzüberschreitender Entsendung von Mitarbeitenden innerhalb eines Konzerns liegt vor, wenn: a. ein ausländischer Arbeitgeber einen Arbeitnehmer oder eine Arbeitnehmerin in einem zum gleichen Konzern gehörenden Einsatzbetrieb im Inland einsetzt oder ein inländischer Arbeitgeber einen Arbeitnehmer oder eine Arbeitnehmerin in einem zum gleichen Konzern gehörenden ausländischen Einsatzbetrieb einsetzt; b. der Arbeitnehmer oder die Arbeitnehmerin die Arbeitsleistung dem Einsatzbetrieb erbringt, jedoch den Arbeitsvertrag mit dem entsendenden Unternehmen beibehält; und c. die Löhne, Sozialabgaben und dazugehörenden Spesen vom entsendenden Arbeitgeber ohne Zuschläge dem Einsatzbetrieb belastet werden.
Gerichtsentscheide zu dieser Bestimmung (26)
A-313/2007 (Art. 28 al. 1 OTVA)
Fitness Centers VAT Liability and Method Choice Dispute
Specifies the required information on invoices or equivalent documents to prove input tax deduction.
A-313/2007 (Art. 28 al. 6 OTVA)
Fitness Centers VAT Liability and Method Choice Dispute
States that disputes concerning the transfer of tax are the responsibility of civil courts.
A-1555/2006 (Art. 28 Abs. 1 e und f MWSTV)
VAT Input Tax Deduction on Subsidized Poultry Purchases
This provision is cited as the basis for the formal violation in the invoicing, which also leads to the rejection of the tax deduction.
A-3069/2007 (Art. 29 Abs. 1 Bst. a i.V.m. Art. 28 Abs. 1 MWSTV)
VAT Appeal: Insufficient Documentation and Input Tax Deductions Lead to Dismissal
Cited regarding the burden of proof for the existence of deductible input tax.
A-1374/2006 (Art. 28 Abs. 1 MWSTV)
VAT Appeal: Direct Representation vs. Indirect Representation and Input Tax Deductions
Cited as the legal basis for the required documentation to claim input tax deduction.
A-1483/2006 (Art. 28 al. 1 let. b OTVA)
Ski Lift Company v. Tax Authority: Input Tax Deductibility and Subsidies
Used to deny input tax deduction when the invoices were not addressed to the taxpayer as the recipient of the services.
A-1341/2006 (Art. 28 Abs. 1 MWSTV)
Company Denied Input VAT Deduction on Construction Services Rendered to Partnership
Cited as a formal requirement for tax deductibility, requiring invoices to contain specific information.
A-1341/2006 (Art. 29 Abs. 1 Bst. a in Verbindung mit Art. 28 Abs. 1 MWSTV)
Company Denied Input VAT Deduction on Construction Services Rendered to Partnership
Cited to establish the burden of proof for tax deductibility on the taxpayer, requiring proper documentation.
JAAC 70.79 (Art. 28 Abs. 1 MWSTV)
Input Tax Deduction Denied for Unused Aircraft and Unsubstantiated Services
This provision specifies the required content of an invoice for input tax deduction.
JAAC 69.11 (art. 28 al. 6 OTVA)
Ski School's Organizational Services Subject to VAT
This provision deals with issues of tax transfer in cases of retroactive registration, which is mentioned as a private law matter.
JAAC 68.74 (art. 28 al. 6 OTVA)
Retroactive VAT Registration and Irrelevant Client Status
Addresses issues of tax transfer in cases of retroactive VAT registration, stating they are a private law matter.
JAAC 68.73 (Art. 28 Abs. 1 MWSTV)
Taxpayer's VAT liability estimated due to poor bookkeeping; procedural law applies immediately.
Cited as the exhaustive regulation of formal requirements for deducting input tax, which the tax authority cannot exceed.
JAAC 68.72 (Art. 28 Abs. 1 MWSTV)
VAT Calculation and Invoicing Requirements for Subsidized Sales
The court used this provision to determine the correct way to issue invoices and declare VAT, concluding that the appellant did not comply with its requirements.
JAAC 68.56 (Art. 28 Abs. 4 MWSTV)
Business Forfeits Margin Taxation by Including VAT on Invoices
This provision establishes a condition for applying margin taxation, specifically prohibiting the indication of tax on invoices. The court uses it as a basis to confirm that by indicating tax, the margin taxation is excluded.
JAAC 67.79 (Art. 28 Abs. 1 MWSTV)
Taxpayer's VAT Registration Date Dispute
Cited to define the required content of an invoice for VAT purposes.